Ethical compliance is foundational to effective tax practice, particularly when representing taxpayers before the Internal Revenue Service. Circular 230 establishes the mandatory rules governing professional conduct for tax practitioners, including standards for competence, diligence, and integrity, as well as disciplinary procedures for violations. This ethics course provides tax professionals with a practical, structured walkthrough of the core ethical principles outlined in Circular 230 and how they apply in daily practice.
Led by Susan Harper, Certified Fraud Examiner and retired IRS Internal Revenue Agent, this course explores the key provisions of Circular 230, including the authority to practice, practitioner duties and restrictions, and sanctions for noncompliance. Participants will also examine return preparer penalties, how to research disciplined practitioners, and how to leverage Office of Professional Responsibility (OPR) resources for timely guidance and updates. Through real-world examples and ethical scenarios, attendees gain actionable insight to strengthen compliance, reduce professional risk, and uphold ethical standards when advising clients.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card